amend

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amend

v. to alter or change by adding, subtracting, or substituting. One can amend a statute, a contract or a written pleading filed in a law suit. The change is usually called an amendment. The legislature will amend a statute, the parties to a contract can amend it, and a party to a lawsuit can amend his or her own pleading. A contract can be amended only by the parties participating in the contract. If the contract is written, it can be amended only in writing (although curiously enough an oral contract can be amended orally or in writing). A pleading can be amended before it is served on the other party, by stipulation or agreement in court between the parties (actually usually between their attorneys), or upon order of the court. (See: amended complaint, statute, stipulation)

amend

verb add to, adjust, alter, ameliorate, better, change, correct, corrigere, edit, emend, emendare, enhance, enrich, improve, mend, modify, perfect, polish, rectify, refashion, refine, reform, remedy, remove faults, renew, revamp, revise, rework, rewrite, upgrade
Associated concepts: amend a certificate of incorporation, amend a law, amend a pleading, amend a statute, amend a will
See also: adjust, alter, convert, edit, emend, fix, meliorate, modify, reconsider, rectify, reform, rehabilitate, remedy, renew, renovate, repair, resolve, restore, revise, supplement
References in periodicals archive ?
Copies of the Amended Offer to Purchase, Amended Letter of Transmittal, the Amended Consent Solicitation Statement, the Amended Letter of Consent and other related documents (the "Offer Documents") may be obtained, starting on March 30, 2015, from D.
If the amended return is incomplete, inaccurate or there is no change to the tax due, collection action can continue as normal.
Accordingly, the IRS should reconsider its position that the three-year limitations period determines whether an overpayment can be refunded if a taxpayer incurs an NOL after it files an amended return to claim a deduction rather than a tax credit for foreign taxes paid.
However, after the onset of 3-CB biodegradation in the amended mesocosm, differences in the activities of methanogenic populations in the two sediment cultures began to emerge.
If the company decides to help employees, the IRS requires it to gain written permission from each one to file amended returns and seek refunds on their behalf.
I do not want to file amended returns since this would require filing amended state tax returns, which would only need to be amended again for other issues raised on the federal examination of those years.
Appendix A to part 213 is amended by revising Appendix A-I, Appendix A-2, and Appendix A-3 to read as follows:
Foamex's amended Plan of Reorganization and Disclosure Statement and other information about the Company's reorganization case are available on the Foamex's web site at www.
This revision provides guidance to taxpayers now using amended Sec.
The Company will utilize the proceeds from the Rights Offering and, if applicable, the Significant Equityholders' purchase of new preferred stock or common stock under the Amended Plan, to fund required payments under the Amended Plan, to pay the expenses of the rights offering and to pay the balance of certain premiums (described below) that become due and payable on the Effective Date.
Some employers wish to give employees (other than 5% owners) who have not retired the option to defer commencement of distributions beyond April 1 following the calendar year in which the employees attain age 70 1/2 and have requested guidance as to whether such an option may be offered before their plans are amended to provide for this option.
In addition, the final sale of PRC-MO to Pinnacle is subject to confirmation of the amended PRC-MO plan and approval by the Missouri Gaming Commission.